FAC Explorer

Audit 364183

FY End
2024-09-30
Total Expended
$1.84M
Findings
2
Programs
11
Organization: Midland Area Agency on Aging (IL)
Year: 2024 Accepted: 2025-08-13
Auditor: Lauterbach & Amen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573432 2024-001 Significant Deficiency - Activities Allowed/Unallowed
1149874 2024-001 Significant Deficiency - Activities Allowed/Unallowed

Programs

ALN Program Spent Major Findings
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $407,182 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $116,053 Yes 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $68,761 Yes 0
93.053 Nutrition Services Incentive Program $61,040 Yes 0
93.071 Medicare Enrollment Assistance Program $37,551 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $13,569 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $10,860 - 0
93.747 Elder Abuse Prevention Interventions Program $8,925 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $4,974 - 0
10.576 Senior Farmers Market Nutrition Program $2,000 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $445 - 0

Contacts

Name Title Type
MYHGJMNC75X9 Heather Fontanez Auditee
6185321853 Don Shaw Auditor
No contacts on file

Notes to SEFA

Title: NOTE 4 - SUBRECIPIENT RELATIONSHIPS Accounting Policies: NOTE 1 – BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Organization under programs of the federal government for the year ended September 30, 2024. The information in this Schedule is presented in accordance with the requirements of Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Organization. NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-Through Entities Pass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: Y Rate Explanation: NOTE 3 – 10% DE MINIMIS INDIRECT COST RATE The Organization has elected not to use the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. NOTE 4 – SUBRECIPIENT RELATIONSHIPS The Organization provided funding of federal awards to the following: Addus: $22,398 BCMW: $209,254 CEFS: $323,652 ECCOA: $32,600 Heartland Human Services: $106,629 Comp Connections: $180,037 Land of Lincoln: $13,265 SWAN: $37,525 Other Miscellaneous: $496,363

Finding Details

Finding 2024-001
Finding 2024 – 001: Grant Activity Recording Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements on grant activities. Criteria: A good system of internal controls would provide for accurate recording of adjusted grant receivables and revenues for all Organization grant accounts prior to audit fieldwork. Cause: Year-end entries related to grant receivables and revenues were required in order to accurately present the Organization’s financial statements. Effect: The Organization’s financial statements were not fully adjusted prior to audit fieldwork. Recommendation: A vital process of effective internal controls is the review and subsequent adjustment of all general ledger balances, including grant activity. This review and adjustment will aid in the appropriate budgeting and management of the Organization’s financial activities and resources related to grant programs. Corrective Action Plan: The Fiscal Manager, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.
Finding 2024-001
Finding 2024 – 001: Grant Activity Recording Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements on grant activities. Criteria: A good system of internal controls would provide for accurate recording of adjusted grant receivables and revenues for all Organization grant accounts prior to audit fieldwork. Cause: Year-end entries related to grant receivables and revenues were required in order to accurately present the Organization’s financial statements. Effect: The Organization’s financial statements were not fully adjusted prior to audit fieldwork. Recommendation: A vital process of effective internal controls is the review and subsequent adjustment of all general ledger balances, including grant activity. This review and adjustment will aid in the appropriate budgeting and management of the Organization’s financial activities and resources related to grant programs. Corrective Action Plan: The Fiscal Manager, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.